This report explains why certain calculations in our company valuation models are different for financial companies. These differences are necessary to produce apple-to-apples results for ROIC and Economic Earnings across all companies. This report focuses on the following calculations for financial companies:
- EBIT/EBITDA
- Total Debt
- NOPAT, Invested Capital, ROIC, Free Cash Flow (FCF) and Economic Earnings
The difference in models for financial vs non-financial companies arises from the treatment of cash, debt, and related interest expense/income.